Supreme Court of India

Bidi Supply Co. v. The Union of India and Others.

Neutral citation
Reported as [1956] 1 S.C.R. 267
Decided 20 March 1956

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the headnote

Constitution of India, Art. 14-Ifl,dian Income Tax Act, 1922 (XI oJ 1922), ss.5(7- ), 64(5)(b) as amended lYy Indian Income Tax (Amendment) Act, 1940 (Act XL of 1940)-Whether ultra. vires the Constitution-Transfer, Order of- 'll Central Board of Revenue under s. 5( 7- )-Transferring assusment proceeding of petitioner from Calcutta to Ranchi-Without notice to petitioner and without giving it opportunity to make representation against such decision-Consti­ tutionality of-Assessee, rights of-Under s. 64 of the Act. The petitioner-a. registered firm-has its head-office in Calcutta. where its

Where later benches applied it

Of those, 1 referred to

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